A method for manufacturing a bottom valve seat for use in a hydraulic damper is provided including the steps of: punching out a circular blank from a flat plate of a given thickness to prepare a circular blank having given dimensions; drawing the blank into a cup-shaped work having a circumferential flange portion; forming a cylindrical wall in the cup-shaped work thus provided, with the wall having a given length; and pressing the central portion of a bottom portion of the cup-shaped work downwards or internally, thereby forming an annular flat portion along the circumferential edge of the bottom portion; cutting the flange portion into given dimensions; and punching a through hole in the flange portion. In this bottom valve seat, the flange portion has a flat surface and at least one oil passage is provided in the portion of the valve seat, which is opposite to the bottom portion.